2019 Hillsborough County Commercial Rent Tax Rate: 8.2% March 7, 2019

Florida is the only state in the country to subject commercial rent to sales tax. There has been a push at the state level to lower and eventually repeal this tax, with the state tax rate on ...

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Florida Sales Tax: Nursing Homes March 6, 2019

The purpose of this article is to discuss the Florida sales and use tax treatment for rent between (1) the nursing home and its landlord and (2) the nursing home and its tenants. A popular state for ...

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Florida Sales and Use Tax: ESCAPE ROOMS March 5, 2019

We have seen a growing trend of Florida sales and use tax audits on ESCAPE ROOMS. The purpose of this article to discuss the Florida sales and use tax issues surrounding escape rooms. If you are ...

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FL BILL: 4.2% SALES TAX ON RENT February 20, 2019

The Florida Senate is proposing to reduce the state sales tax rate on commercial real property rentals again. The Senate is looking to drastically cut the rate from the current state rate of 5.7% to ...

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Florida - Economic Nexus & Marketplace Facilitator Bill Introduced February 20, 2019

In the wake of the South Dakota v Wayfair US Supreme Court holding on June 21, 2018, states around the country have been scrambling to create new “economic nexus” laws. Mimicking South Dakota’s law, ...

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TRAVELING AMUSEMENT SHOWS: FL SALES TAX ON ADMISSIONS February 18, 2019

Florida sales and use tax issues can be convoluted, particularly regarding ticket and admissions issues. Sales tax issues on admissions turn many of the general sales tax rules upside down, but the ...

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FL Sales Tax - GBR Case Holds DOR Rule Invalid February 10, 2019

UPDATE: The FL DOR filed a notice of appeal in the GBR case. Stay tuned! The Florida Department of Revenue promulgates many administrative rules interpreting Florida’s Chapter 212 sales and use tax ...

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FL Used Car Dealers - OFR is Looking At Your Installment Sales January 13, 2019

If you or your client is a used car dealer, then you likely have been exposed to or at least worried about a sales tax audit by the Florida Department of Revenue. If that wasn’t bad enough, you now ...

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Choice of Forum in Defending Against a Florida Tax Assessment - Part I January 13, 2019

Key to taxpayers protecting their rights in Florida is an understanding of how and why tax decisions and administrative law are so directly connected. Put another way, it is important to know why ...

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Florida County Surtax Changes for 2019 January 2, 2019

Florida County Surtax Changes for 2019 In various Florida counties, tax increases were agreed upon and set to begin in 2019. There are nine counties in Florida that have increased their county surtax ...

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8.5% Hillsborough County Surtax Rate: 2019 January 1, 2019

It’s that time of year when individuals and businesses look to the new year and start planning for better brighter things. In Florida, there were a number of voter issues that impacted that. ...

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FL SALES TAX 10% PENALTY FOR LATE FILING December 19, 2018

If you are registered with the Florida Department of Revenue (“Department”) for sales and use tax purposes, you most likely have a requirement to file a Sales and Use Tax Return, Form DR-15. ...

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FL SALES TAX $60K CAP ON BOAT REPAIRS December 7, 2018

The repair of a boat in Florida is generally subject to tax at a rate of 6% plus 0% to 2.5% county surtax. However, on each repair of a boat in Florida, the tax on the repair may not exceed $60,000. ...

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